2-15-17 SOLAR AGENDA.PDF

Board of Supervisors' Agenda
February 15, 2017
2015/2016: TX2014-000163; TX2014-000226;
2016: ST2016-000023; ST2016-000034; ST2016-000043; TX2015-000221;
TX2015-000222; TX2015-000223; TX2015-000826;
2016/2017: ST2016-000038; ST2016-000039; ST2016-000041; ST2016-000047;
2017: ST2016-000048; ST2016-000575; TX2016-000955; TX2016-000957;
TX2016-000959; TX2016-000962;


SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/25/2017
Maricopa County 12 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELIN / LYLES
Employee #: 7824 / 3683
Tax Case: TX2014-000163
Parcel #: see attached Tax Year: 2015
Planta: WAL—MART STORES INC
LAND IMPS FCV RATIO
CURRENT 40,132,881 152,199,465 192,332,346 see
parcel
RECOMMENDED: 35,500,000 99,776,000 135,276,000 TASR's
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2014-000163
The Maricopa County Assessor's Office
Current Tax: N/A does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 304-66-832 304-39-912 303-28-628 220-81-751 203-04-001R 200-09-965 147-20-174 141-34-421 140-67-051 139-10-016 104-53-767 102-14-274 Parcel Current: Number Tax Tax Date:
of Case: Year 25-JAN-17
1430 1410 1430 1410 1153 1430 1410 1420 1410 1430 1410 1410 PUC Parcels 2015
TX2014-000163
12
40,132,881 2,803,600 2,843,300 2,904,487 3,379,900 5,494,600 1,998,800 3,784,100 2,528,300 5,362,900 3,610,900 1,769,700 3,652,294 Land
152,199,465 14,134,600 12,745,700 12,514,259 13,338,500 10,608,500 15,410,200 13,353,600 12,958,200 12,991,000 10,242,900 12,754,300 11,147,706 I mpr
Reason: Attorney: Plaintiff:
192,332,346 16,938,200 15,589,000 15,418,746 16,718,400 16,103,100 17,409,000 17,137,700 15,486,500 18,353,900 13,853,800 14,524,000 14,800,000 FCV CODE PATTERSON WAL-MART TAX
19 - APPEAL
Per STORES
147,000,060 11,723,145 11,177,880 10,914,750 12,128,130 15,391,215 13,329,810 12,366,270 11,209,485 14,173,110 12,730,410 10,136,595 11,719,260 LPV Judgment INC SETTLEMENT
1.8 @ 1.8 1.8 1.8 1.12 1.8 1.8 1.8 1.8 1.8 M 1.8 Class
18.5%1 @18.5% @18.5% @18.5% @18.5 @18.5% @18.5% @18.5% @18.5% @18.5% @18.49% @18.5% TX2014-000163
N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C PUC
Recommended: RECOMMENDATION
35,500,000 2,100,000 2,300,000 2,200,000 3,000,000 5,300,000 1,800,000 3,000,000 2,400,000 5,100,000 3,400,000 1,400,000 3,500,000 Land
Basis: Specialist: Appraiser:
99,776,000 9,850,000 7,900,000 7,650,000 7,900,000 8,266,000 10,100,000 8,100,000 7,700,000 7,650,000 8,700,000 8,100,000 7,860,000 lmpr
LYLES CHAPPELL
135,276,000 11,950,000 10,200,000 9,850,000 10,900,000 13,566,000 11,900,000 11,100,000 10,100,000 12,750,000 12,100,000 9,500,000 11,360,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C Class 1 of 1 8927070
A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 Rule

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/25/2017
Maricopa County 12 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPEL/\ / LYLES
Employee #: 7824 / 3683
Tax Case: TX2014-000163
Parcel #: see attached Tax Year: 2016
Plantiff: WAL—MART STORES INC
LAND IMPS FCV RATIO
CURRENT 39,973,500 140,110,100 180,083,600 see
parcel
RECOMMENDED: 35,100,000 100,176,000 135,276,000 TASR' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2014-000163
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 304-66-832 304-39-912 303-28-628 220-81-751 203-04-001R 200-09-965 147-20-174 141-34-421 140-67-051 139-10-016 104-53-767 102-14-274 Parcel Current: Number Tax Tax Date:
Case: Year
1430 1410 1430 1410 1153 1430 1410 1420 1410 1430 1410 1410 PUC of Parcels 2016 25-JAN-17
TX2014-000163
12
39,973,500 2,610,900 3,228,700 3,307,700 2,878,500 5,386,500 2,248,400 3,425,800 4,027,300 4,683,700 3,451,100 1,785,700 2,939,200 Land
140,110,100 11,449,900 11,415,200 11,544,000 13,376,600 12,328,200 13,789,600 10769,100 11,746,700 11,816,700 9,656,700 11,344,800 10,872,600 lmpr
Reason: Attorney: Plaintiff:
180,083,600 14,060,800 14,643,900 14,851,700 16,255,100 17,714,700 16,038,000 14,194,900 15,774,000 16,500,400 13,107,800 13,130,500 13,811,800 FCV CODE PATTERSON WAL-MART TAX
19 - APPEAL
Per STORES
154,090,935 12,309,302 11,736,774 11,460,488 12,734,537 16,160,776 13,996,301 12,984,584 11,769,959 14,881,766 13,107,800 10,643,425M 12,305,223 LPV Judgment INC SETTLEMENT
1.8 1.8 1.8 @ 1.8@ 1.12 1.8 1.8 @ 1.8 @ 1.8 1.8 @17.98% 1.8 Class
@18% @18% 18% 18% @18% @18% 18% 18% @18% @18% @18% TX2014-000163
N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C PUC
Recommended: RECOMMENDATION
35,100,000 2,000,000 2,400,000 2,300,000 2,500,000 5,200,000 1,700,000 3,100,000 2,300,000 5,200,000 3,500,000 1,500,000 3,400,000 Land
Basis: Specialist: Appraiser:
100,176,000 9,950,000 7,800,000 7,550,000 8,400,000 8,366,000 10,200,000 8,000,000 7,800,000 7,550,000 8,600,000 8,000,000 7,960,000 lmpr LYLES
CHAPPELL
135,276,000 11,950,000 10,200,000 9,850,000 10,900,000 13,566,000 11,900,000 11,100,000 10,100,000 12,750,000 12,100,000 9,500,000 11,360,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C Class 1 of 1 SP27070
A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 Rule

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/27/2017
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELI\ / LYLES
Employee #: 7824 / 3683
Tax Case: TX2 0 14— 00022 6
Parcel #: see attached Tax Year: 20 15
Planta: SANS WEST INC
LAND IMPS FCV RATIO
CURRENT 4,193,500 16,232,500 20,426,000 see
parcel
RECOMMENDED: 3,000,000 11,475,000 14,475,000 TASR' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2014-000226
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 500-02-074 303-28-626 Parcel Current: Number Tax Tax Date:
Case: Year
1480 1410 PUC of 2015 27-JAN-17
Parcels TX2014-000226
2
4,193,500 1,643,500 2,550,000 Land
16,232,500 6,922,300 9,310,200 Impr
Reason: Attorney: Plaintiff:
20,426,000 8,565,800 11,860,200 FCV CODE SAMS TAX
19 - PATTERSON WEST APPEAL
Per INC
14,970,165 7,123,935 7,846,230 LPV Judgment SETTLEMENT
1.8 @ 1.8 @ Class
18.5%1 18.5%1 TX2014-000226
N/C N/C PUC
Recommended: RECOMMENDATION
3,000,000 1,000,000 2,000,000 Land
Basis: Specialist: Appraiser:
11,475,000 5,975,000 5,500,000 lmpr
LYLES CHAPPELL
14,475,000 6,975,000 7,500,000 FCV NORMAN
Page:
N/C N/C Class 1 of SP27070
1
A2 A2 Rule

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/27/2017
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELI\ / LYLES
Employee #: 7824 / 3683
Tax Case: TX20 14-000226
Parcel #: see attached Tax Year: 2016
Plantiff: SANS WEST INC
LAND IMPS FCV RATIO
CURRENT 4,579,000 16,262,200 20,841,200 see
parcel
RECOMMENDED: 3,100,000 11,375,000 14,475,000 TASR' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2014-000226
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 500-02-074 303-28-626 Parcel Current: Number Tax Tax Date:
Case: Year
1480 1410 PUC of 2016 27-JAN-17
Parcels TX2014-000226
2
4,579,000 1,706,200 2,872,800 Land
16,262,200 7,063,000 9,199,200 lmpr
Reason: Attorney: Plaintiff:
20,841,200 8,769,200 12,072,000 FCV CODE SAMS TAX
PATTERSON
19 - WEST APPEAL
Per INC
15,718,674 7,480,132 8,238,542 LPV Judgment
1.8 1.8 SETTLEMENT
@ 18% @18% Class TX2014-000226
I N/C I N/C PUC
Recommended: RECOMMENDATION
3,100,000 1,100,000 2,000,000 Land
Basis: Specialist: Appraiser:
11,375,000 5,875,000 5,500,000 lmpr
LYLES CHAPPELL
14,475,000 6,975,000 7,500,000 FCV NORMAN
Page:
N/C N/C Class of 1 SP27070
1
A2 A2 Rule


SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 01/27/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000023
parcel #: 301-56-470 Year: 2016
Plantift MOORE STEPHEN / SHANNON
LAND IMPS FCV RATIO
CURRENT 131,100 524,700 655,800 10.00 %
RECOMMENDED: 106,951 428,049 535,000 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000023
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 3 @ 10.00 %
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 3 g 10.00 %
0151 0 % CLASS @ 0.00 %
0 % CLASS * 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 02/01/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000034
Parcel #: 112-23°070 Year: 2016
Plantiff ONTIVEROS SILVERI° Q / SUSAN L
LAND IMPS FCV RATIO
CURRENT 45,300 0 45,300 15.00 %
RECOMMENDED: 25,000 N/C 25,000 N/C `)/0
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000034
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 2.R @ 15.00 %
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 0 % CLASS
0021 0 % CLASS
0 % CLASS

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty.. LEIBSOHN
Prepared by: BARR / LYLES Date: 02/07/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000043
Parcel #: 206-04-025E Year: 2016
Plantiff: DLH 27TH AVE LLC
LAND IMPS FCV RATIO
CURRENT 415,300 570,300 985,600 18.00 %
RECOMMENDED: 268,717 369,009 637,726 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000043
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax.. N/A
Total Refund.. N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 1.12 @ 18.00 %
0 % CLASS @ 0.00 %
0 °A CLASS @ 0.00 %
PUC IMPS 100 % CLASS 1.12 @ 18.00 %
3710 0 % CLASS @ 0.00 %
0 % CLASS g 0.00 %

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/25/2017
Maricopa County 6 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELI\ / LYLES
Employee #: 7824 / 3683
Tax Case: TX2015-000221
Parcel #: see attached Tax Year: 2016
Planta: WAL—MART STORES INC
LAND IMPS FCV RATIO
CURRENT 50,199,200 68,363,900 118,563,100 parcel see
RECOMMENDED: 42,500,000 45,426,698 87,926,698 TASR' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2015-000221
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 304-46-018 303-30-962 301-46-156 215-52-037H 215-19-379 139-50-051B Parcel Current: Number Tax Tax Date:
Case: Year
1153 1410 1410 1153 1430 1153 PUC of TX2015 2016 25-JAN-17
Parcels
6 -000221
50,199,200 4,103,100 3,834,300 5,387,400 26,721,300 5,504,900 4,648,200 Land
68,363,900 10,319,900 11,869,700 7,673,100 16,958,100 7,358,800 14,184,300 Impr
Reason: Attorney: Plaintiff:
118,563,100 14,423,000 15,704,000 13,060,500 43,679,400 12,863,700 18,832,500 FCV CODE WAL-MART TAX
19 PATTERSON APPEAL
- Per STORES
98,103,649 11,770,841 15,704,000 13,060,500 35,026,110 8,567,459 13,974,739 LPV Judgment INC
1.12 1.8 1.8 1.12 1.8 1.12 SETTLEMENT
@ @ @18% @ @ @18% Class TX2015
18% N/C 18% N/C N/C 18% N/C 18% N/C N/C PUC -000221
Recommended: RECOMMENDATION
42,500,000 3,000,000 3,500,000 4,000,000 24,000,000 4,000,000 4,000,000 Land
Basis: Specialist: Appraiser:
45,426,698 7,500,000 10,526,698 7,600,000 7,500,000 3,900,000 8,400,000 lmpr
LYLES CHAPPELL
87,926,698 10,500,000 14,026,698 11,600,000 31,500,000 7,900,000 12,400,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C N/C Class 1 of SP27070
1
A2 A2 A2 A2 A2 A2 Rule

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/26/2017
Maricopa County 7 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELIN / LYLES
Employee #: 7824 / 3683
Tax Case: TX2015-000222
Parcel #: see attached Tax Year: 2016
Plantiff: WAL —MART STORES INC
LAND IMPS FCV RATIO
CURRENT 20,856,700 85,325,500 106,182,200 see
parcel
RECOMMENDED: 15,000,000 72,000,000 87,000,000 TASR's
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2015-000222
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 504-19-953 501-33-990 500-05-907B 208-13-954 200-43-609 142-13-011 105-89-944 Parcel Current: Number Tax Tax Date:
of Case: Year 26-JAN-17
1430 1153 1153 1153 1153 1153 1410 PUC Parcels 2016
TX2015-000222
7
20,856,700 2,312,000 2,251,100 4,495,700 3,945,700 3,101,800 1,776,000 2,974,400 Land
85,325,500 12,036,000 11,786,100 12,649,100 12,458,500 10,976,600 13,285,800 12,133,400 lmpr
Reason: Attorney: Plaintiff:
106,182,200 14,348,000 14,037,200 17,144,800 16,404,200 14,078,400 15,061,800 15,107,800 FCV CODE PATTERSON WAL-MART TAX
19 - APPEAL
Per STORES
95,287,084 14,348,000 13,488,426 13,198,469 15,974,894 12,735,876 10,433,619 15,107,800 LPV Judgment INC
1.8 @ 1.12 1.12 @ 1.12 @ 1.12 1.12 @18% 1.8 Class SETTLEMENT
18% @18% 18% 18% @18% @18% TX2015-000222
N/C N/C N/C N/C N/C N/C N/C PUC
Recommended: RECOMMENDATION
15,000,000 2,000,000 1,500,000 3,000,000 3,000,000 2,500,000 1,000,000 2,000,000 Land
Basis: Specialist: Appraiser:
72,000,000 10,750,000 10,700,000 8,950,000 11,300,000 8,700,000 10,100,000 11,500,000 Impr
LYLES CHAPPELL
87,000,000 12,750,000 12,200,000 11,950,000 14,300,000 11,200,000 11,100,000 13,500,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C N/C N/C Class of 1 1 SP27070
A2 A2 A2 A2 Al A2 A2 Rule

SP2706:
***COVER SHEET***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/27/2017
Maricopa County 3 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELI\ / LYLES
Employee #: 7824 / 3683
Tax Case: TX2015-000223
Parcel #: see attached Tax Year: 2016
Plantiff: SANS WEST INC
LAND IMPS FCV RATIO
CURRENT 7,776,200 25,102,400 32,878,600 see
parcel
RECOMMENDED: 5,250,000 18,550,000 23,800,000 TASR' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2015-000223
The Maricopa County Assessor's Office
Current Tax: N/A does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 501-12-005F 208-13-955 200-43-003M Parcel Current: Number Tax Tax Date:
Case: Year
1153 1153 1153 PUC of 2016 27-JAN-17
Parcels TX2015-000223
3
7,776,200 2,527,400 2,698,900 2,549,900 Land
25,102,400 8,381,800 9,176,300 7,544,300 Impr
Reason: Attorney: Plaintiff:
32,878,600 10,909,200 11,875,200 10,094,200 FCV CODE SAMS TAX
PATTERSON
19 - WEST APPEAL
Per INC
26,724,227 7,672,187 10,147,095 8,904,945 LPV Judgment
1.12 1.12 1.12 SETTLEMENT
@ @ @ Class
18% I I 18% I 18% TX2015-000223
N/C N/C N/C PUC
Recommended: RECOMMENDATION
5,250,000 1,500,000 1,750,000 2,000,000 Land
Basis: Specialist: Appraiser:
18,550,000 5,700,000 7,050,000 5,800,000 Impr
LYLES CHAPPELL
23,800,000 7,200,000 8,800,000 7,800,000 FCV NORMAN
Page:
N/C N/C N/C Class 1 of SP27070
1
A2 A2 A2 Rule

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 02/03/2017
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PALMER
Prepared by: CHAPPELI\ / LYLES
Employee #: 7824 / 3683
Tax Case: TX2015-000826
Parcel #: see attached Tax Year: 2016
Plana UNITED INSURANCE COMPANY OF AMERICA
LAND IMPS FCV RATIO
CURRENT 3,122,400 6,068,000 9,190,400 parcel see
RECOMMENDED: 2,685,000 5,137,800 7,822,800 TASR ' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2015-000826
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Rule A2 A2
SP27070 1 of 1 Class N/C N/C
Page:
NORMAN FCV N/C 6,200,000 7,822,800
CHAPPELL LYLES lmpr N/C
4,230,000 5,137,800
Appraiser: Specialist: Basis:
Land N/C 1,970,000 2,685,000
RECOMMENDATION Recommended:
AMERICA PUC N/C I N/C
OF TX2015-000826 Class 10% 18%I @
4.3@ 1.12
SETTLEMENT COMPANY LPV
Judgment 1,461,364 6,496,040 7,957,404
INSURANCE Per -
APPEAL 19
UNITED PALMER CODE FCV 1,622,800 7,567,600 9,190,400
TAX
Plaintiff: Attorney: Reason:
lmpr 907,800 5,160,200 6,068,000
Land 715,000 2,407,400 3,122,400
2
TX2015-000826 Parcels
03-FEB-17 2016 of PUC 2911 2120
Date: Year Tax Case: Tax Number Current: Parcel 301-58-901C 301-58-901D Totals:

2016 / 2017

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 02/07/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000038
Parcel #: 104-02-974 Year: 2016
Plantiff: CIRRUS JOHNSON LLC
LAND IMPS FCV RATIO
CURRENT 480,300 985,400 1,465,700 18.00 %
RECOMMENDED: 294,924 605,076 900,000 N/C `)/0
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000038
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 1.12 @ 18.00 %
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 1.12 @ 18.00 `)/0
3710 0 ')/0 CLASS @ 0.00 %
0 % CLASS g 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LE1BSOHN
Prepared by: BARR / LYLES Date: 02/07/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000038
Parcel #: 104-02-974 Year: 2017
Plantiff CIRRUS JOHNSON LLC
LAND IMPS FCV RATIO
CURRENT 528,300 1,090,700 1,619,000 18.00 %
RECOMMENDED: 321,679 664,121 985,800 N/C
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000038
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 1.12 @ 18.00 %
0 % CLASS @ 0.00 %
0 °A CLASS @ 0.00 %
PUC IMPS 100 % CLASS 1.12 @ 18.00 %
3710 0 % CLASS @ 0.00 %
0 % CLASS g 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 02/07/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000039
Parcel #: 103-14-345 Year: 2016
Plantiff. WILSON RICKY / SHARON
LAND IMPS FCV RATIO
CURRENT 191,700 398,100 589,800 15.00 %
RECOMMENDED: 134,256 290,244 424,500 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000039
Current Tax: N/A The Maricopa County Assessor's' Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 2.R @ 15.00 %
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 2.R @ 15.00 °A
1120 0 % CLASS @ 0.00 %
0 ')/0 CLASS g 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 02/07/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000039
Parcel #: 103-14-345 Year: 2017
Plantiff WILSON RICKY / SHARON
LAND IMPS FCV RATIO
CURRENT 205,100 443,400 648,500 15.00 %
RECOMMENDED: 137,973 286,527 424,500 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000039
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 2.R @ 15.00 %
0 % CLASS g 0.00 %
o % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 2.R @ 15.00 %
1120 0 % CLASS @ 0.00 %
0 % CLASS g 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 01/26/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000041
Parcel #• 308-04-883 Year: 2016
Plantiffi JOHN D LEWIS TRUST
LAND IMPS FCV RATIO
CURRENT 608,100 2,432,500 3,040,600 10.00 %
RECOMMENDED: 389,987 1,560,013 1,950,000 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000041
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 3 @ 10.00 %
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 3 @ 10.00 %
0161 0 % CLASS @ 0.00 %
0 % CLASS * 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty. LEIBSOHN
Prepared by: BARR / LYLES Date: 01/26/2017
Employee #• 7550 / 3683
Tax Case: ST2016-000041
Parcel #: 308-04-883 Year: 2017
Plantiff JOHN D LEWIS TRUST
LAND IMPS FCV RATIO
CURRENT 492,400 1,969,800 2,462,200 10.00 %
RECOMMENDED: 389,987 1,560,013 1,950,000 N/C %
Recommended LPV calculation used..
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000041
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 3 @ 10.00 %
0 °A CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 3 @ 10.00 %
0161 0 % CLASS @ 0.00 `)/0
0 % CLASS g 0.00 %

•
SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 01/31/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000047
Parcel #: 172-34-018 Year: 2016
Plantiff GUPTA DESH B / PUSHPA
LAND IMPS FCV RATIO
CURRENT 228,000 912,000 1,140,000 10.00 %
RECOMMENDED: 179,956 720,044 900,000 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000047
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
100 % CLASS 3 @ 10.00 %
LAND
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 3 * 10.00 %
0141 0 % CLASS @ 0.00 %
0 % CLASS 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty . LEIBSOHN
Prepared by: BARR / LYLES Date: 01/31/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000047
Parcel #: 172-34-018 Year: 2017
Plantiffi GUPTA DESH B / PUSHPA
LAND IMPS FCV RATIO
CURRENT 246,900 987,900 1,234,800 10.00 %
RECOMMENDED: 179,956 720,044 900,000 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000047
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
100 % CLASS 3 @ 10.00 %
LAND
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 100 % CLASS 3 g 10.00 %
0141 0 % CLASS @ 0.00 %
0 % CLASS g 0.00 %


SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 02/07/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000048
Parcel #: 113-35-044D Year: 2017
Plantiff 223C0DY LLC
LAND IMPS FCV RATIO
CURRENT 89,500 284,500 374,000 15.00 %
RECOMMENDED: 47,861 152,139 200,000 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000048
Current Tax: N/A The illaricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 2.R @ 15.00 %
0 % CLASS @ 0.00 %
0 % CLASS g 0.00 %
PUC IMPS 100 % CLASS 2.R @ 15.00 °A)
9162 0 % CLASS @ 0.00 %
0 % CLASS g 0.00 %

SP27060
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ 85003 Cly Atty: LEIBSOHN
Prepared by: BARR / LYLES Date: 02/07/2017
Employee #: 7550 / 3683
Tax Case: ST2016-000575
Parcel #: 400-03-004A Year: 2017
Plantiff KING JAMES L JR
LAND IMPS FCV RATIO
CURRENT 839,200 0 839,200 15.00 %
RECOMMENDED: 211,700 N/C 211,700 N/C %
Recommended LPV calculation used:
Personal Prop: N/A
Basis:
Reason: CODE 19 - Per Judgment ST2016-000575
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A
LEGAL CLASSIFICATION :
LAND 100 % CLASS 2.R @ 15.00 %
0 % CLASS @ 0.00 %
0 % CLASS @ 0.00 %
PUC IMPS 0 % CLASS
0012 0 % CLASS
0 % CLASS

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/25/2017
Maricopa County 12 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELIN / LYLES
Employee #: 7824 / 3683
Tax Case: TX2016-000955
Parcel #: see attached Tax Year: 20 17
PlaMiTh WAL—MART STORES INC
LAND IMPS FCV RATIO
CURRENT 47,332,700 134,894,100 182,226,800 see
parcel
RECOMMENDED: 36,000,000 99,276,000 135,276,000 TASR's
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2016-000955
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 304-66-832 304-39-912 303-28-628 220-81-751 203-04-001R 200-09-965 147-20-174 141-34-421 140-67-051 139-10-016 104-53-767 102-14-274 Parcel Current: Number Tax Tax Date:
Case: Year
1430 1410 1430 1410 1153 1430 1410 1420 1410 1430 1410 1410 PUC of Parcels 2017 25-JAN-17
TX2016-000955
12
47,332,700 2,924,200 3,067,300 3,704,700 2,734,600 6,031,600 2,433,000 4,359,400 4,510,600 5,245,700 3,865,300 1,910,700 6,545,600 Land
134,894,100 10,839,800 10,901,700 10,892,200 12,794,900 13,291,900 13,051,600 10,486,200 11,207,100 11,154,700 9,306,500 10,828,500 10,139,000 lmpr
Reason: Attorney: Plaintiff:
182,226,800 13,764,000 13,969,000 14,596,900 15,529,500 19,323,500 15,484,600 14,845,600 15,717,700 16,400,400 13,171,800 12,739,200 16,684,600 FCV CODE PATTERSON WAL-MART TAX
19 - APPEAL
Per STORES
161,204,091 12,924,767 12,323,613 12,033,512 13,371,264 16,968,815 14,696,116 13,633,813 12,358,457 15,625,854 13,171,800 11,175,596 12,920,484 LPV Judgment INC SETTLEMENT
1.8 @ 1.8 @ 1.8 @ 1.8 @ 1.12 @ 1.8 @ 1.8 @ 1.8 @ 1.8 @ 1.8 @ 18% M @ 1.8 Class
18% 18% 18% 18% 18% 18% 18% 18% 18% 17.98% @18% TX2016-000955
N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C PUC
Recommended: RECOMMENDATION
36,000,000 2,400,000 2,100,000 2,400,000 2,200,000 5,100,000 1,800,000 3,200,000 3,000,000 5,100,000 3,600,000 1,600,000 3,500,000 Land
Basis: Specialist: Appraiser:
99,276,000 9,550,000 8,100,000 7,450,000 8,700,000 8,466,000 10,100,000 7,900,000 7,100,000 7,650,000 8,500,000 7,900,000 7,860,000 IMpr
LYLES CHAPPELL
135,276,000 11,950,000 10,200,000 9,850,000 10,900,000 13,566,000 11,900,000 11,100,000 10,100,000 12,750,000 12,100,000 9,500,000 11,360,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C Class 1 of 1 SP27070
A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 A2 Rule

SP2706:
***COVER SHEET***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/25/2017
Maricopa County 6 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELIN / LYLES
Employee #: 7824 / 3683
Tax Case: TX2016-000957
Parcel #: see attached Tax Year: 2017
Plantiff: WAL—MART STORES INC
LAND IMPS FCV RATIO
CURRENT 60,137,800 70,194,900 130,332,700 parcel see
RECOMMENDED: 46,500,000 41,426,698 87,926,698 TASR ' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2016-000957
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 304-46-018 303-30-962 301-46-156 215-52-037H 215-19-379 139-50-051E3 Parcel Current: Number Tax Tax Date:
Case: Year
1153 1410 1410 1153 1430 1153 PUC of Parcels TX2016 2017 25-JAN-17
6 -000957
60,137,800 3,897,900 3,642,600 6,087,700 35,241,100 6,062,500 5,206,000 Land
70,194,900 11,084,300 11,165,600 7,217,300 18,366,100 7,084,700 15,276,900 lmpr
Reason: Attorney: Plaintiff:
130,332,700 14,982,200 14,808,200 13,305,000 53,607,200 13,147,200 20,482,900 FCV CODE PATTERSON WAL-MART TAX
19 - APPEAL
Per STORES
100,919,307 12,359,383 14,808,200 13,305,000 36,777,416 8,995,832 14,673,476 LPV Judgment INC
1.12@ 1.8 1.8 1.12 1.8 1.12 SETTLEMENT
18% @18% @18% @18% @18% @18% Class TX2016
N/C N/C N/C N/C N/C N/C PUC -000957
Recommended: RECOMMENDATION
46,500,000 3,300,000 3,200,000 5,000,000 27,000,000 4,000,000 4,000,000 Land
Basis: Specialist: Appraiser:
41,426,698 7,200,000 10,826,698 6,600,000 4,500,000 3,900,000 8,400,000 lmpr
LYLES CHAPPELL
87,926,698 10,500,000 14,026,698 11,600,000 31,500,000 7,900,000 12,400,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C N/C Class 1 of 1 SP27070
A2 A2 A2 A2 A2 A2 Rule

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/26/2017
Maricopa County 7 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELIN / LYLES
Employee #: 7824 / 3683
Tax Case: TX2016-000959
Parcel #: see attached Tax Year: 2017
Plantn WAL —MART STORES INC
LAND IMPS FCV RATIO
CURRENT 29,493,200 89,243,900 118,737,100 see
parcel
RECOMMENDED: 19,250,000 67,750,000 87,000,000 TASR' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2016-000959
The Maricopa County Assessor's Office
Current Tax: N/A does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 504-19-953 501-33-990 500-05-907B 208-13-954 200-43-609 142-13-011 105-89-944 Parcel Current: Number Tax Tax Date:
of Case: Year 26-JAN-17
1430 1153 1153 1153 1153 1153 1410 PUC Parcels TX2016 2017
7 -000959
29,493,200 3,579,800 3,969,300 5,015,600 4,984,200 6,318,400 2,443,300 3,182,600 Land
89,243,900 11,662,000 12,711,400 13,622,400 13,402,000 11,805,500 14,433,800 11,606,800 Impr
Reason: Attorney: Plaintiff:
118,737,100 15,241,800 16,680,700 18,638,000 18,386,200 18,123,900 16,877,100 14,789,400 FCV CODE PATTERSON WAL-MART TAX
19 - APPEAL
Per STORES
98,977,648 15,065,400 14,162,847 13,858,392 16,773,639 13,372,670 10,955,300 14,789,400 LPV Judgment INC
1.8 1.12 1.12 1.12 1.12 1.12 1.8 Class TX2016 SETTLEMENT
@18% @18% @18% @18% @18% @18% @18%
N/C N/C N/C N/C N/C N/C N/C PUC -000959
Recommended: RECOMMENDATION
19,250,000 2,750,000 2,000,000 4,000,000 3,500,000 3,000,000 1,500,000 2,500,000 Land
Basis: Specialist: Appraiser:
67,750,000 10,000,000 10,200,000 7,950,000 10,800,000 8,200,000 9,600,000 11,000,000 lmpr
LYLES CHAPPELL
87,000,000 12,750,000 12,200,000 11,950,000 14,300,000 11,200,000 11,100,000 13,500,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C N/C N/C Class 1 of 1 SP27070
A2 A2 A2 A2 Al A2 A2 Rule

SP2706:
*** COVER SHEET ***
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 01/27/2017
Maricopa County 5 Parcels
301 West Jefferson
Phoenix, AZ 85003 Cty Atty: PATTERSON
Prepared by: CHAPPELIN / LYLES
Employee #: 7824 / 3683
Tax Case: TX2016-000962
Parcel #: see attached Tax Year: 2017
PlantiM SANS WEST INC / WAL —MART STORES INC
LAND IMPS FCV RATIO
CURRENT 18,127,400 43,225,800 61,353,200 see
parcel
RECOMMENDED: 9,700,000 28,575,000 38,275,000 TASR' s
Personal
Property: See attached
Reason: CODE 19 - Per Judgment TX2016-000962
Current Tax: N/A The Maricopa County Assessor's Office
does not provide estimates of recommended
Recommended taxes or tax refunds.
Tax: N/A
Total Refund: N/A Half Refund: N/A

Totals: 501-12-005F 500-02-074 303-28-626 208-13-955 200-43-003M Parcel Current: Number Tax Tax Date:
Case: Year
1153 1480 1410 1153 1153 PUC of 2017 27-JAN-17
Parcels TX2016-000962
5
18,127,400 4,127,600 2,464,600 3,217,500 3,320,100 4,997,600 Land
43,225,800 9,194,400 6,867,900 8,847,200 10,054,300 8,262,000 Impr
Reason: Attorney: Plaintiff:
61,353,200 13,322,000 9,332,500 12,064,700 13,374,400 13,259,600 FCV CODE SAMS TAX
19 - PATTERSON WEST APPEAL
Per INC /
44,565,046 8,055,796 7,854,139 8,650,469 10,654,450 9,350,192 LPV Judgment WAL-MART SETTLEMENT
1.12 @ 1.8 1.8 1.12 1.12 @ Class
18%I @18% I @18% I @18% I 18% I TX2016-000962 STORES
N/C N/C N/C N/C N/C PUC INC
Recommended: RECOMMENDATION
9,700,000 2,000,000 1,200,000 2,500,000 2,000,000 2,000,000 Land
Basis: Specialist: Appraiser:
28,575,000 5,200,000 5,775,000 5,000,000 6,800,000 5,800,000 Impr
LYLES CHAPPELL
38,275,000 7,200,000 6,975,000 7,500,000 8,800,000 7,800,000 FCV NORMAN
Page:
N/C N/C N/C N/C N/C Class 1 of SP27070
1
A2 A2 A2 A2 A2 Rule